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No. Ref.: 112/SMK-IDX/VIII/2024 2 Agustus 2024
Kepada Yth.
PT Bursa Efek Indonesia
Indonesia Stock Exchange Building, Tower 1 – 6th Floor
Jl. Jend. Sudirman Kav. 52-53
Jakarta Selatan 12290
U.p.: Ibu Lidia M. Panjaitan
Kepala Divisi Penilaian Perusahaan 3
Perihal: Tanggapan Penjelasan Atas Surat Bursa No. S-07782/BEI.PP3/07-2024
Dengan hormat,
Sehubungan dengan Surat Bursa Efek Indonesia (BEI) No. S-07782/BEI.PP3/07-2024
tanggal 29 Juli 2024, maka terlampir disampaikan Tanggapan Penjelasan mengenai
Penyampaian revisi Laporan Keuangan Perseroan periode 31 Desember 2023 dan Laporan
Keuangan Perseroan periode 31 Maret 2024.
Demikian surat ini disampaikan. Atas perhatiannya kami ucapkan terima kasih.
Hormat kami,
Direktur Utama
Lamp.
Tembusan:
- Yth. Bpk. I Gede Nyoman Yetna, Direktur PT Bursa Efek Indonesia;
- Yth. Direktur Pengawasan Transaksi Efek Otoritas Jasa Keuangan;
- Yth. Direktur Pengawasan Emiten dan Perusahaan Publik 1, Otoritas Jasa Keuangan;
- Yth. Direktur Pengawasan Emiten dan Perusahaan Publik 2, Otoritas Jasa Keuangan.
Senayan City Panin Tower Fl. 9
Jl. Asia Afrika Lot 19
Jakarta Pusat 10270 - Indonesia
Tel: (+62 21) 7278 1782
www.satriamegakencana.com
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PT SATRIA MEGA KENCANA Tbk dan ENTITAS ANAK
Lampiran : 112/SMK-IDX/VIII/2024
A. Laporan Keuangan Perseroan periode 31 Desember 2023
1. Berdasarkan daftar perubahan pada revisi Laporan Keuangan Perseroan periode 31 Desember 2023 serta
CALK 39 tentang penyajian kembali laporan keuangan terdapat informasi bahwa Perseroan telah menyajikan
kembali laporan keuangan sehubungan dengan adanya penyesuaian aset tetap yang disebabkan adanya
revaluasi aset tetap serta Perseroan telah menyampaikan akun dan CALK yang mengalami perubahan.
Sehubungan dengan hal tersebut, agar dijelaskan informasi mengenai akun yang mengalami perubahan
beserta informasi saldo sebelum dan sesudah dilakukannya koreksi, latar belakang dan penyebab Perseroan
melakukan koreksi serta dampak adanya koreksi tersebut terhadap penyajian laporan keuangan Perseroan.
Perseroan agar menyampaikan tanggapan atas penjelasan menggunakan format tabel berikut:
a. Revisi atas laporan posisi keuangan Perseroan
Saldo Sebelum Saldo Setelah
No. Nama Akun Nilai Perubahan Penyebab Dampak
Revisi Revisi
Naiknya nilai wajar aset tetap
1. Aset Tetap 371.212.822.456 409.326.964.514 38.114.142.058 Nilai total aset jadi meningkat
setelah revaluasi
Hilangnya DTA pada SMK &
TKP karena dampak
2. Aset Pajak Tangguhan 3.012.052.958 1.908.319.772 (1.103.733.186) Nilai total aset jadi menurun
perhitungan pajak tangguhan
atas revaluasi
Bertambahnya DTL pada SMK
& TKP karenadampak
3. Liabilitas Pajak Tangguhan - 53.513.222.438 53.513.222.438 Nilai total liabilitas jadi meningkat
perhitungan pajak tangguhan
atas revaluasi
Berkurang karena setelah
revisi, Perseroan menghitung
4. Surplus Revaluasi Aset Tetap 198.532.390.144 183.875.074.658 (14.657.315.486) Nilai Ekuitas jadi menurun
pajak tangguhan atas
revaluasi aset tetap
Berubah dari laba rugi ke
komponen ekuitas lainnya
5. Komponen Ekuitas Lainnya 1.643.304.861 1.561.103.217 (82.201.644) dikarenakan kurang tepatnya Reklasifikasi dari komponen ekuitas lainnya ke laba ru
perhitungan liabilitas imbalan
kerja
Berubah dari laba rugi ke
komponen ekuitas lainnya
6. Saldo Laba (Rugi) (98.485.316.929) (98.403.115.285) 82.201.644 dikarenakan kurang tepatnya Reklasifikasi dari komponen ekuitas lainnya ke laba ru
perhitungan liabilitas imbalan
kerja
Menurun karena megikuti
7. Kepentingan Non-Pengendali 11.852.613.329 10.007.115.249 (1.845.498.080) berkurangnya total ekuitas di Nilai Ekuitas jadi menurun
TKP
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b. Revisi atas laporan laba rugi dan penghasilan komprehensif lain Perseroan
Saldo Sebelum Saldo Setelah
No. Nama Akun Nilai Perubahan Penyebab Dampak
Revisi Revisi
Adanya surplus revaluasi pada
1. Surplus Revaluasi Aset Tetap - 38.114.142.058 (38.114.142.058) Laba komprehensif meningkat
tahun 2023
Manfaat (Beban) Pajak Adanya perhitungan resiko pajak Memotong surplus revaluasi aset
2. 17.411.754 (8.367.699.499) 8.385.111.253
Penghasilan Terkait dari surplus revaluasi tahun 2023 tetap
Adanya reklasifikasi karena
Pemilik Entitas Induk pada Saldo rugi entitas induk menjadi
3. (13.614.219.411) (13.614.195.939) (23.472) perhitungan liabilitas imbalan
Rugi Tahun Berjalan lebih kecil
masa kerja
Adanya reklasifikasi karena
Saldo rugi non pengendali menjadi
4. Kepentingan Non Pengendali (61.514.216) (61.537.688) 23.472 perhitungan liabilitas imbalan
lebih besar
masa kerja
Kepentingan Non-Pengendali Adanya peningkatan laba Saldo laba komprehensif non
5. (61.514.216) 647.706.244 (709.220.460)
(Rugi Komprehensif) komprehensif di TKP pengendali menjadi lebih besar
Pemilik Entitas Induk pada Adanya peningkatan laba saldo laba komprehensif entitas
6. (13.675.951.994) 15.343.858.351 (29.019.810.345)
Rugi Komprehensif komprehensif di Perseroan induk menjadi lebih besar
c. Revisi atas atas catatan atas laporan posisi keuangan Perseroan
Saldo Sebelum Saldo Setelah
No. Nama Akun Nilai Perubahan Penyebab Dampak
Revisi Revisi
1. Nilai Perolehan Tanah 307.798.580.933 332.483.700.000 24.685.119.067 Revaluasi tanah & bangunan Total aset meningkat
2. Nilai Perolehan Bangunan 84.623.631.725 73.789.700.000 (10.833.931.725) Revaluasi tanah & bangunan Total aset meningkat
Nilai Akumulasi Depresiasi
3. (24.262.954.715) - 24.262.954.715 Revaluasi tanah & bangunan Total aset meningkat
Bangunan
4. Surplus revaluasi aset tetap - 38.114.142.057 38.114.142.057 Revaluasi tanah & bangunan Total aset meningkat
Perhitungan revaluasi aset tetap
5. Aset Pajak Tangguhan 3.012.052.958 1.908.319.772 (1.103.733.186) secara neto setelah pajak Total aset menurun
tangguhan.
Perhitungan revaluasi aset tetap
6. Liabilitas pajak tangguhan - (53.513.222.438) (53.513.222.438) secara neto setelah pajak Total liabilitas meningkat
tangguhan.
2. Sehubungan dengan adanya reklasifikasi akun sebagaimana dijelaskan pada CALK 40 tentang reklasifikasi
akun atas penyajian tahun 2022, agar dijelaskan:
a. Latar belakang serta transaksi yang menyebabkan reklasifikasi akun tersebut serta dampaknya terhadap
penyajian laporan keuangan dengan mengisi tabel berikut:
No. Nama Akun Penyebab dan Alasan Dampak
1. Aset Pajak Tangguhan Perseroan melakukan saling hapus aset Perseroan melakukan saling hapus aset
pajak tangguhan dengan liabilitas pajak pajak tangguhan dengan liabilitas pajak
tangguhan pada laporan 2023 dalam tangguhan per 31 Desember 2022 dalam
entitas yang sama. entitas yang sama, menyesuaikan
penyajian Laporan Keuangan 2023.
2. Liabilitas Pajak Tangguhan Perseroan mencatatkan liabilitas pajak Perseroan melakukan penghitungan dan
tangguhan atas nilai Surplus Revaluasi pencatatan liabilitas pajak tangguhan atas
Aset Tetap pada tahun 2023. nilai saldo akumulasi Surplus Revaluasi
Aset Tetap per 31 Desember 2022, dengan
mereklasifikasi akumulasi Surplus
Revaluasi Aset Tetap pada Liabilitas Pajak
Tangguhan senilai manfaat pajak
tangguhan atas akumulasi Surplus
Revaluasi Aset Tetap per 31 Desember
2022.
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No. Nama Akun Penyebab dan Alasan Dampak
3. Surplus Revaluasi Aset Tetap Perseroan mencatatkan Surplus Revaluasi Perseroan melakukan reklasifikasi
Aset Tetap secara netto yaitu setelah Akumulasi Revaluasi Aset Tetap per 31
dikurangi manfaat pajak tangguhan pada Desember 2022 yang sebelumnya dicatat
tahun 2023. bruto sebesar manfaat pajak tangguhan
atas akumulasi Surplus Revaluasi Aset
Tetap tersebut pada akun Liabilitas Pajak
Tangguhan.
4. Komponen Ekuitas Lainnya Perseroan melakukan reklasifikasi saldo Atas saldo Komponen Ekuitas Lainnya
Komponen Ekuitas Lainnya ke Saldo Rugi direklasifikasi untuk menyesuaikan
atas kesalahan pengklasifikasian nilai penyajian dalam Laporan Keuangan tahun
tahun sebelumnya. 2023.
5. Saldo Rugi Perseroan melakukan reklasifikasi saldo Atas saldo Komponen Ekuitas Lainnya
Komponen Ekuitas Lainnya ke Saldo Rugi direklasifikasi untuk menyesuaikan
atas kesalahan pengklasifikasian nilai penyajian dalam Laporan Keuangan tahun
tahun sebelumnya. 2023.
6. Kepentingan Non-Pengendali Perseroan menghitung bagian Kepentingan Perseroan melakukan penyesuaian nilai
Non-Pengendali atas Surplus Revaluasi bagian Kepentingan Non-Pengendali per
Aset Tetap dengan nilai Netto (Surplus 31 Desember 2022 dengan mereklasifikasi
Revaluasi bruto dikurangi manfaat pajak nilai KNP pada bagian Ekuitas Induk.
tangguhan)
b. Latar belakang dan penyebab nilai penyesuaian atas reklasifikasi akun tersebut tidak sama, dimana
penyesuaian penambahan sebesar Rp45.217.857.934,00 dan penyesuaian pengurangan sebesar
Rp47.411.865.134,00.
Penyesuaian penambahan dan pengurangan nilai penyesuaian atas reklasifikasi akun dapat kami
jelaskan dalam tabel dibawah ini:
Sebelum Setelah
Nama Akun Penyesuaian
Reklasifikasi Akun Reklasifikasi Akun
Aset Pajak Tangguhan 3.101.360.020 1.097.003.600 2.004.356.420
Liabilitas Pajak Tangguhan - 1.097.003.600 46.231.844.371 45.134.840.771
Surplus Revaluasi Aset Tetap 198.532.390.144 43.677.125.831 154.855.264.313
Komponen Ekuitas Lainnya 1.705.037.444 82.178.172 1.622.859.272
Saldo Rugi (84.871.097.518) 82.178.172 (84.788.919.346)
Kepentingan Non-Pengendali 11.914.127.545 2.554.718.540 9.359.409.005
47.411.026.143 47.411.026.143
Penyesuaian atas reklasifikasi akun sudah sama adapun jika diperhatikan lebih detail lagi, pada CALK 40
perubahan pada aktiva adalah (Rp1.097.003.600) dan perubahan pada pasiva juga (Rp1.097.003.600).
Atau total jurnal penyesuaian antara debit dan kredit adalah Rp47.411.026.143. Sehingga tidak terdapat
selisih pada CALK 40 yang memuat reklasifikasi akun.
3. Sehubungan dengan revaluasi aset tetap yang dilakukan Perseroan, agar dijelaskan:
a. Kesesuaian revaluasi aset tetap Perseroan dengan ketentuan VIII.G.7.
Perseroan memilih model revaluasi sebagai kebijakan akuntansinya. Model revaluasi aset tetap ini
diterapkan untuk kelompok tanah dan bangunan. Berdasarkan ketentuan VIII.G.7. paragraf 14 tentang
"Konsistensi Penyajian", maka Penyajian dan Klasifikasi pos-pos dalam laporan keuangan Perseroan
antar periode disajikan secara konsisten.
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b. Dampak revaluasi aset tetap Perseroan terhadap penghitungan beban depresiasi tahun 2023 dan tahun
berikutnya.
Perseroan melakukan penilaian kembali atas aset tetap tanah dan bangunan untuk periode 31 Desember
2023, sehingga atas revaluasi aset tetap tidak berdampak terhadap beban depresiasi tahun 2023.
Dan untuk periode berikutnya, Perseroan menghitung beban depresiasi untuk kelompok aset bangunan
berdasarkan nilai wajar revaluasi bangunan per 31 Desember 2023 dengan masa manfaat adalah sisa
manfaat aset yang telah disusutkan.
c. Informasi mengenai rencana Perseroan untuk melakukan revaluasi aset tetap Perseroan secara berkala.
Rencana Perseroan melakukan revaluasi lagi yaitu pada tahun 2026 sesuai dengan POJK VIII.G.7
paragraf 27 nomor e. “Aset yang tidak mengalami perubahan nilai wajar secara signifikan wajib direvaluasi
paling kurang setiap 3 (tiga) tahun.”
d. Kebijakan Perseroan untuk melakukan revaluasi aset tetap Perseroan secara berkala.
Manajemen Perseroan menganggap aset tetap yang Perseroan miliki merupakan aset yang tidak
mengalami perubahan nilai wajar secara signifikan. Maka dari itu Perseroan akan melakukan revaluasi
sesuai batas maksimal yaitu setiap tiga tahun untuk kepentingan pembukuan.
e. Dampak perpajakan khususnya pada penghitungan beban pajak kini atas revaluasi aset tersebut dan
kesesuaiannya dengan PSAK dan peraturan perpajakan.
Revaluasi aset tidak berdampak pada penghitungan beban pajak kini Perseroan, berdasarkan SAK 216
paragraf 39, jumlah peningkatan aset akibat revaluasi diakui dalam penghasilan komprehensif lain
sehingga tidak mempengaruhi laba (rugi) sebelum pajak Perseroan tahun 2023.
Penilaian kembali aset tetap untuk tanah dan bangunan pada tanggal 31 Desember 2023 hanya untuk
tujuan akuntansi sesuai dengan PSAK 216 tentang “Aset Tetap” dan tidak ditujukan untuk tujuan
perpajakan, sehingga Perseroan tidak melakukan penghitungan pajak penghasilan sebagaimana diatur
dalam Peraturan Menteri Keuangan No. 79/PMK.03/2008.
f. Dampak perpajakan khususnya pada penghitungan pajak tangguhan atas revaluasi aset tersebut dan
kesesuaiannya dengan PSAK dan peraturan perpajakan.
Revaluasi aset tetap Perseroan pada tanggal 31 Desember 2023 menimbulkan Surplus Revaluasi aset
tetap yaitu karena adanya selisih nilai wajar aset tetap setelah di revaluasi dengan nilai bukunya. Atas
selisih tersebut, Perseroan mencatatkan adanya Surplus Revaluasi aset tetap yang diakui dalam
penghasilan komprehensif lain. Dan atas Surplus Revaluasi aset tetap tersebut Perseroan mencatat
manfaat pajak tangguhan, yang menambah liabilitas pajak tangguhan. (SAK 212 paragraf 20)
g. Informasi mengenai dampak pada depresiasi aset tetap secara pajak dan secara akuntansi beserta
perlakuan perpajakannya atas adanya revaluasi tersebut.
Penilaian kembali aset tetap untuk tanah dan bangunan pada tanggal 31 Desember 2023 hanya untuk
tujuan akuntansi sesuai dengan PSAK 216 tentang “Aset Tetap” dan tidak ditujukan untuk tujuan pajak,
sehingga depresiasi aset tetap secara fiskal dihitung berdasarkan nilai perolehan aset tetap. Sedangkan
secara akuntansi depresiasi aset tetap untuk bangunan dihitung berdasarkan nilai wajar revaluasian. Atas
selisih antara penghitungan depresiasi fiskal dan akuntansi akan menjadi koreksi fiskal dalam
penghitungan pajak badan Perseroan.
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4. Sehubungan dengan revisi laporan keuangan yang menyebabkan penurunan nilai aset pajak tangguhan, agar
dijelaskan:
a. Latar belakang dan penyebab saldo awal atas aset pajak tangguhan yang berasal dari aset tetap
mengalami perubahan dari Rp2,80 miliar menjadi Rp1,95 miliar. Perseroan agar menyampaikan
penghitungan nilai aset pajak tangguhan tersebut.
Aset pajak tangguhan sebelum revisi adalah Rp3,01 miliar bukan Rp2,80 miliar. Dan aset pajak
tangguhan setelah revisi adalah Rp1,91 miliar.
Perubahan atas aset pajak tangguhan yang berasal dari aset tetap dari Rp3,01 miliar menjadi Rp1,91
miliar dikarenakan pada revisi laporan keuangan khususnya pos pajak tangguhan dilakukan saling hapus
antara aset tetap pajak tangguhan dengan liabilitas pajak tangguhan dimana pada revisi laporan
keuangan Perseroan mencatatkan liabilitas pajak tangguhan dari Surplus Revaluasi aset tetap. Saling
hapus dilakukan dalam entitas yang sama.
b. Latar belakang dan penyebab saldo awal aset pajak tangguhan yang berasal dari imbalan kerja
mengalami perubahan dari Rp316,85 juta menjadi Rp75,18 juta. Perseroan agar menyampaikan
penghitungan nilai aset pajak tangguhan tersebut.
Perubahan atas aset pajak tangguhan yang berasal dari imbalan kerja dari Rp316,85 juta menjadi
Rp75,18 juta dikarenakan pada revisi laporan keuangan khususnya pos pajak tangguhan dilakukan saling
hapus antara aset tetap pajak tangguhan dengan liabilitas pajak tangguhan dimana pada revisi laporan
keuangan Perseroan mencatatkan liabilitas pajak tangguhan dari Surplus Revaluasi aset tetap. Saling
hapus dilakukan dalam entitas yang sama.
c. Latar belakang dan penyebab pajak tangguhan yang dikreditkan pada laba rugi serta penghasilan
komprehensif tahun berjalan mengalami perubahan.
Atas adanya Surplus Revaluasi aset tetap akibat dari penilaian kembali aset tetap tanah dan bangunan,
Perseroan mengakui manfaat pajak tangguhan yang dikreditkan pada penghasilan komprehensif lain.
Adapun Perseroan tidak melakukan revisi atas pajak tangguhan yang dikreditkan pada laba rugi.
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d. Rekonsiliasi antara mutasi aset pajak tangguhan dengan pengakuan pajak tangguhan pada laba rugi dan
penghasilan komprehensif tahun berjalan dengan mengisi tabel berikut:
Sebelum Revisi Setelah Revisi
Pengakuan Pajak Pengakuan Pajak
No. Mutasi Aset Pajak Tangguhan Tahun Mutasi Aset Pajak Tangguhan Tahun
Tangguhan Tahun 2023 pada Laporan Tangguhan Tahun 2023 pada Laporan
2023 Laba Rugi 2023 Laba Rugi
1 (89.307.062) (89.307.062) (8.474.418.315) (8.474.418.315)
Sebelum Revisi:
2023
Dikreditkan Dikreditkan
(dibebankan) ke (dibebankan) ke
1 Januari 2023 31 Desember 2023
laporan laba penghasilan
rugi komprehensif lain
Perseroan
Aset Pajak Tangguhan - Bersih
Aset Tetap 855.334.260 (50.284.866) - 805.049.394
Imbalan kerja 241.669.221 38.940.668 18.073.784 298.683.673
Jumlah 1.097.003.481 (11.344.198) 18.073.784 1.103.733.067
Entitas Anak
Aset Pajak Tangguhan - Bersih
Aset Tetap 1.952.960.121 10.564.490 - 1.963.524.611
Cadangan penurunan piutang 46.651.660 (45.481.497) - 1.170.163
Imbalan kerja 75.181.379 (39.818.555) (662.030) 34.700.794
Amortisasi (114.235.880) 23.160.084 - (91.075.796)
Cadangan FF&E 43.799.140 (43.799.140) - -
Jumlah Aset Pajak Tangguhan 2.004.356.420 (95.374.618) (662.030) 1.908.319.772
Konsolidasian
Aset Pajak Tangguhan
Entitas Anak :
PT Dwimukti Mitra Wisata 2.004.356.420 1.908.319.772
Liabilitas Pajak Tangguhan
Perseroan 1.097.003.481 1.103.733.067
1.097.003.481 1.103.733.067
Manfaat (Beban) Pajak Tangguhan (106.718.816) 17.411.754
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Setelah Revisi:
2023
Dikreditkan Dikreditkan
(dibebankan) ke (dibebankan) ke
1 Januari 2023 31 Desember 2023
laporan laba penghasilan
rugi komprehensif lain
Perseroan
Liabilitas Pajak Tangguhan - Bersih
Aset Tetap (19.829.324.592) (50.284.866) (6.384.745.853) (26.264.355.311)
Imbalan kerja 241.669.221 38.940.668 18.073.784 298.683.673
Jumlah (19.587.655.371) (11.344.198) (6.366.672.069) (25.965.671.638)
Entitas Anak
Aset Pajak Tangguhan - Bersih
Aset Tetap 1.952.960.121 10.564.490 - 1.963.524.611
Cadangan penurunan piutang 46.651.660 (45.481.497) - 1.170.163
Imbalan kerja 75.181.379 (39.818.555) (662.030) 34.700.794
Amortisasi (114.235.880) 23.160.084 - (91.075.796)
Cadangan FF&E 43.799.140 (43.799.140) - -
Jumlah Aset Pajak Tangguhan 2.004.356.420 (95.374.618) (662.030) 1.908.319.772
Liabilitas Pajak Tangguhan - Bersih
Aset Tetap (25.547.185.400) - (2.000.365.400) (27.547.550.800)
Jumlah Liabilitas Pajak Tangguhan (25.547.185.400) - (2.000.365.400) (27.547.550.800)
Konsolidasian
Aset Pajak Tangguhan
Entitas Anak :
PT Dwimukti Mitra Wisata 2.004.356.420 1.908.319.772
Liabilitas Pajak Tangguhan
Perseroan (19.587.655.371) (25.965.671.638)
Entitas Anak :
PT Tanjung Karoso Permai (25.547.185.400) (27.547.550.800)
(45.134.840.771) (53.513.222.438)
Manfaat (Beban) Pajak Tangguhan (106.718.816) (8.367.699.499)
5. Sehubungan dengan revisi laporan keuangan yang menyebabkan munculnya saldo liabilitas pajak tangguhan,
agar dijelaskan:
a. Periode awal pengakuan liabilitas pajak tangguhan.
Perseroan menghitung liabilitas pajak tangguhan atas revaluasi aset tetap secara komprehensif dari tahun
2018 yang diakui pada laporan keuangan awal periode 31 Desember 2022.
Page 9
b. Jurnal pengakuan liabilitas pajak tangguhan beserta periode pengakuannya.
1 Januari 2022
Entitas Induk
Nama Akun Debet Kredit
Surplus Revaluasi Aset Tetap 20.684.658.971
Liabilitas Pajak Tangguhan 20.684.658.971
Mencatat manfaat pajak tangguhan atas Surplus Revaluasi Aset Tetap
Nama Akun Debet Kredit
Liabilitas Pajak Tangguhan 851.291.100
Aset Pajak Tangguhan 851.291.100
Offset Aset Pajak Tangguhan dan Liabilitas Pajak Tangguhan per 1 Jan 22
Entitas Anak (TKP)
Nama Akun Debet Kredit
Surplus Revaluasi Aset Tetap 25.547.185.400
Liabilitas Pajak Tangguhan 25.547.185.400
Mencatat manfaat pajak tangguhan atas Surplus Revaluasi Aset Tetap
31 Desember 2022
Entitas Induk
Nama Akun Debet Kredit
Liabilitas Pajak Tangguhan 245.712.500
Aset Pajak Tangguhan 245.712.500
Mencatat mutasi aset pajak tangguhan 2022
31 Desember 2023
Entitas Induk
Nama Akun Debet Kredit
Surplus Revaluasi Aset Tetap 6.384.745.853
Liabilitas Pajak Tangguhan 6.384.745.853
Mencatat manfaat pajak tangguhan atas Surplus Revaluasi Aset Tetap
Nama Akun Debet Kredit
Liabilitas Pajak Tangguhan 6.729.586
Aset Pajak Tangguhan 6.729.586
Offset Aset Pajak Tangguhan dan Liabilitas Pajak Tangguhan per 1 Jan 22
Entitas Anak (TKP)
Nama Akun Debet Kredit
Surplus Revaluasi Aset Tetap 2.000.365.400
Liabilitas Pajak Tangguhan 2.000.365.400
Mencatat manfaat pajak tangguhan atas Surplus Revaluasi Aset Tetap
c. Transaksi yang menyebabkan timbulnya liabilitas pajak tangguhan.
Transaksi yang menyebabkan timbulnya liabilitas pajak tangguhan adalah karena Surplus Revaluasi Aset
Tetap.
Page 10
d. Dampak munculnya liabilitas pajak tangguhan tersebut terhadap kewajiban perpajakan Perseroan pada
masa yang akan datang.
Penilaian kembali aset tetap untuk tanah dan bangunan pada tanggal 31 Desember 2023 hanya untuk
tujuan akuntansi sesuai dengan PSAK 216 tentang “Aset Tetap” dan tidak ditujukan untuk tujuan pajak,
revaluasi aset tetap tidak mempengaruhi laba kena pajak pada periode revaluasi, maka dasar pengenaan
pajak aset tidak disesuaikan sehingga terdapat perbedaan temporer. Perbedaan antara jumlah tercatat
aset revaluasian dan dasar pengenaan pajak merupakan perbedaan temporer sehingga menimbulkan
liabilitas pajak tangguhan atau aset pajak tangguhan. Pemulihan jumlah tercatat masa depan akan
menghasilkan aliran manfaat ekonomik kena pajak ke entitas dan jumlah yang dapat dikurangkan untuk
tujuan pajak akan berbeda dari jumlah manfaat ekonomik tersebut.
e. Informasi mengenai penentuan penghitungan saldo liabilitas pajak tangguhan per 31 Desember 2023.
Saldo liabilitas pajak tangguhan per 31 Desember 2023 ditentukan berdasarkan nilai Surplus Revaluasi
Aset Tetap dikalikan dengan tarif pajak badan berlaku pada tahun 2023 (22%). Saldo liabilitas pajak
tangguhan dilakukan saling hapus dengan aset pajak tangguhan dalam entitas yang sama.
6. Latar belakang dan penyebab terjadinya perubahan saldo komponen ekuitas lainnya dan saldo defisit
Perseroan setelah dilakukan revisi laporan keuangan sedangkan rugi tahun berjalan tidak mengalami
perubahan.
Perubahan saldo komponen ekuitas lainnya adalah reklasifikasi antara saldo laba (rugi) ditahan dengan saldo
komponen ekuitas lainnya sehingga tidak berpengaruh terhadap rugi tahun berjalan.
7. Latar belakang dan penyebab nilai surplus revaluasi aset tetap Perseroan per 31 Desember 2023 setelah
revisi sebesar Rp183,87 miliar atau mengalami penurunan dibandingkan sebelum revisi yaitu sebesar
Rp198,53 miliar sedangkan pada tahun 2023 Perseroan membukukan surplus revaluasi aset sebesar
Rp29,01 miliar.
Saldo surplus revaluasi Rp198,53 miliar merupakan akumulasi surplus revaluasi yang dicatat secara bruto.
Sementara setelah revisi laporan keuangan, Perseroan mencatat akumulasi surplus revaluasi secara netto
setelah dikurangi pajak tangguhan sebesar 22%.
8. Informasi atau fakta material lainnya terkait revisi Laporan Keuangan periode 31 Desember 2023.
Tidak terdapat informasi atau fakta material lainnya yang belum diungkapkan pada LK periode 31 Desember
2023.
B. Laporan Keuangan Perseroan periode 31 Maret 2024
1. Sehubungan dengan penyampaian revisi Laporan Keuangan Perseroan periode 31 Maret 2024, agar
dijelaskan informasi mengenai akun yang mengalami perubahan beserta informasi saldo
sebelum dan sesudah dilakukannya koreksi, latar belakang dan penyebab Perseroan melakukan koreksi serta
dampak adanya koreksi tersebut terhadap penyajian laporan keuangan Perseroan.
Perseroan agar menyampaikan tanggapan tersebut menggunakan format tabel berikut.
Page 11
a. Revisi atas laporan posisi keuangan Perseroan
Saldo Sebelum Saldo Setelah
No. Nama Akun Nilai Perubahan Penyebab Dampak
Revisi Revisi
Naiknya nilai wajar aset tetap
1. Aset Tetap 370.107.522.313 407.972.024.015 37.864.501.702 Nilai total aset jadi meningkat
setelah revaluasi
Hilangnya DTA pada SMK &
TKP karena dampak
2. Aset Pajak Tangguhan 3.012.052.958 1.908.319.772 (1.103.733.186) Nilai total aset jadi menurun
perhitungan pajak tangguhan
atas revaluasi
Bertambahnya DTL pada SMK
& TKP karenadampak
3. Liabilitas Pajak Tangguhan - 53.513.222.438 53.513.222.438 Nilai total liabilitas jadi meningkat
perhitungan pajak tangguhan
atas revaluasi
Berkurang karena setelah
revisi, Perseroan menghitung
4. Surplus Revaluasi Aset Tetap 198.532.390.144 183.875.074.658 (14.657.315.486) Nilai Ekuitas jadi menurun
pajak tangguhan atas
revaluasi aset tetap
Berubah dari laba rugi ke
komponen ekuitas lainnya
5. Komponen Ekuitas Lainnya 1.643.304.861 1.561.103.217 (82.201.644) dikarenakan kurang tepatnya Reklasifikasi dari komponen ekuitas lainnya ke laba ru
perhitungan liabilitas imbalan
kerja
Berubah dari laba rugi ke
komponen ekuitas lainnya
6. Saldo Laba (Rugi) (102.474.322.158) (102.639.989.781) (165.667.623) dikarenakan kurang tepatnya Reklasifikasi dari komponen ekuitas lainnya ke laba ru
perhitungan liabilitas imbalan
kerja
Menurun karena megikuti
7. Kepentingan Non-Pengendali 11.828.621.923 9.981.352.755 (1.847.269.168) berkurangnya total ekuitas di Nilai Ekuitas jadi menurun
TKP
b. Revisi atas laporan laba rugi dan penghasilan komprehensif lain Perseroan
Saldo Sebelum Saldo Setelah
No. Nama Akun Nilai Perubahan Penyebab Dampak
Revisi Revisi
Beban depresiasi meningkat Laba Perseroan akan lebih kecil
Beban Umum dan
1. (4.899.673.496) (5.149.313.851) 249.640.355 dikarenakan adanya surplus atas dikarenakan beban depresiasi
Adiminstrasi
revaluasi bangunan Perseroan. Perseroan semakin besar.
c. Revisi atas atas catatan atas laporan posisi keuangan Perseroan
Saldo Sebelum Saldo Setelah
No. Nama Akun Nilai Perubahan Penyebab Dampak
Revisi Revisi
10 Nilai perolehan tanah 307.798.580.933 332.483.700.000 24.685.119.067 Surplus revaluasi Nilai aset tetap meningkat
10 Nilai perolehan bangunan 85.095.921.725 73.789.700.000 (11.306.221.725) Surplus revaluasi Nilai aset tetap meningkat
Nilai perolehan perabot dan Reklasifikasi dari Bangunan ke
10 14.584.198.377 15.056.488.374 472.289.997 Nilai aset tetap meningkat
peralatan Perabot dan Peralatan
Saldo awal akumulasi
10 24.262.954.719 - (24.262.954.719) Surplus revaluasi Nilai aset tetap meningkat
penyusutan bangunan
Saldo penambahan
10 akumulasi penyusutan 1.168.039.500 1.388.161.730 220.122.230 Surplus revaluasi Nilai aset tetap meningkat
bangunan
Saldo penambahan Karena reklasifikasi dari
Tidak ada perubahan secara total
10 akumulasi penyusutan 144.042.725 173.560.851 29.518.126 bangunan ke perabotan dan
aset tetap.
perabot dan peralatan peralatan
Saldo alokasi beban Meningkat karena beban
Tidak ada perubahan secara total
10 penyusutan beban umum dan 1.380.456.143 1.630.096.499 249.640.356 depresiasi meningkat dampak
aset tetap.
administrasi surplus revaluasi bangunan
10 Surplus revaluasi aset tetap - 38.114.142.058 38.114.142.058 Surplus revaluasi Nilai aset tetap meningkat
16 Pajak tangguhan - (53.513.222.438) (53.513.222.438) Surplus revaluasi Total Liabilitas meningkat
Beban Umum dan Total beban umum & administrasi
27 4.899.673.496 5.149.313.851 249.640.355 Beban depresiasi meningkat
Administrasi meningkat
Page 12
2. Sehubungan dengan asset pajak tangguhan, agar dijelaskan :
a. Latar belakang dan penyebab saldo asset pajak tangguhan per 31 Maret 2024 tidak mengalami
perubahan dibandingkan dengan 31 Desember 2023 yaitu sebesar 1,9 miliar.
Perseroan melakukan perhitungan aset pajak tangguhan secara tahunan.
b. Periode waktu penghitungan asset pajak tangguhan yang dilakukan Perseroan.
Perseroan melakukan perhitungan asset pajak tangguhan secara tahunan.
3. Sehubungan dengan liabilitas pajak tangguhan, agar dijelaskan :
a. Latar belakang dan penyebab saldo liabilitas pajak tangguhan per 31 Maret 2024 tidak mengalami
perubahan dibandingkan dengan 31 Desember 2023 yaitu sebesar Rp53,51 miliar.
Perseroan melakukan perhitungan liabilitas pajak tangguhan secara tahunan.
b. Periode waktu penghitungan liabilitas pajak tangguhan yang dilakukan Perseroan.
Perseroan melakukan perhitungan liabilitas pajak tangguhan secara tahunan.
4. Dampak revaluasi asset tetap terhadap penghitungan depresiasi untuk periode yang berakhir pada 31 Maret
2024.
Aset tetap bangunan Perseroan mengalami surplus, yang menyebabkan beban depresiasi Perseroan
meningkat pada tahun 2024. Sehingga laba Perseroan akan menurun.
5. Informasi atau fakta material lainnya terkait revisi laporan keuangan periode 31 Maret 2024.
Tidak terdapat informasi atau fakta material lainnya terkait revisi laporan keuangan periode 31 Maret 2024.
C. Informasi Lainnya
1. Informasi mengenai pertanyaan yang diterima Perseroan setelah adanya revisi laporan keuangan khususnya
pertanyaan pemegang saham khususnya pemegang saham masyarakat serta pengguna laporan keuangan
lainnya.
Perseroan belum mendapatkan respon dari pemegang saham masyarakat terkait revisi laporan keuangan.
2. Hubungan atau korelasi antara penyampaian revisi laporan keuangan yang disampaikan Perseroan dengan
pergerakan harga saham Perseroan serta volatilitas saham Perseroan
Nilai asset Perseroan naik cukup signifikan yaitu sekitar Rp38 miliar, namun ekuitas Perseroan menurun dan
liabilitas Perseroan jadi meningkat. Perseroan menganggap volatilitas saham Perseroan terjadi karena
mekanisme Pasar.
3. Hubungan atau korelasi antara penyampaian revisi laporan keuangan yang disampaikan Perseroan dengan
pergerakan harga saham Perseroan serta volatilitas saham Perseroan
Tidak terdapat hubungan atau korelasi antara penyampaian revisi laporan keuangan yang disampaikan
Perseroan dengan pergerakan harga saham Perseroan serta volatilitas saham Perseroan.
Page 13
4. Sehubungan dengan penyampaian revisi laporan keuangan yang disampaikan Perseroan yang menyebabkan
terdapat perubahan saldo pada penyajian laporan keuangan Perseroan, agar dijelaskan:
a. Komitmen Perseroan dalam menyampaikan laporan keuangan secara tepat waktu dan penyajiannya
sesuai standar akuntansi yang berlaku.
Perseroan berkomitmen dalam menyampaikan laporan keuangan secara tepat waktu. Perseroan
menyajikan laporan keuangan dengan maksimal untuk sesuai dengan standar akuntansi yang berlaku.
b. Strategi dan mitigasi Perseroan agar Perseroan dapat menyampaikan laporan keuangan secara tepat
waktu dan sesuai ketentuan yang berlaku.
Perseroan sudah menentukan timeline dan deadline pada masing-masing tahapan closing laporan
keuangan hingga konsolidasi. Perseroan juga sudah melakukan review bertahap dari unit hotel, internal
audit, dan accounting Perseroan.
c. Strategi Perseroan untuk meningkatkan pemahaman tentang penyajian laporan keuangan pada tim
keuangan Perseroan.
Perseroan sudah mendaftarkan Accounting Manager sebagai anggota IAI untuk mengakses PSAK.
d. Informasi mengenai proses review atas penyusunan laporan keuangan dalam internal Perseroan.
Laporan keuangan hotel disiapkan oleh unit hotel untuk direview oleh Chief Accounting Corporate serta
Internal Audit Corporate sebelum dikirimkan ke Accounting untuk dilakukan review kembali. Accounting
head office akan melakukan konsolidasi, reporting laporan keuangan serta berkoordinasi dengan komite
audit yang hasilnya diteruskan ke Direktur utama dan Direktur Keuangan untuk direview kembali dan
difinalisasi.
5. Informasi/fakta/kejadian penting lainnya yang material dan dapat mempengaruhi harga efek Perseroan yang
belum diungkapkan kepada publik.
Tidak terdapat informasi penting lainnya yang material yang dapat mempengaruhi harga efek Perseroan yang
belum diungkapkan kepada publik.
6. Rencana tindakan korporasi dalam periode 12 bulan ke depan (jika ada).
Perseroan tidak memiliki rencana tindakan korporasi dalam periode 12 bulan ke depan.
7. Informasi/kejadian penting lainnya yang material dan dapat mempengaruhi kelangsungan hidup Perseroan
serta dapat mempengaruhi harga saham Perseroan.
Tidak terdapat informasi penting lainnya yang material yang dapat mempengaruhi kelangsungan hidup
Perseroan serta dapat mempengaruhi harga saham Perseroan yang belum diungkapkan kepada publik.
Page 14
PT SATRIA MEGA KENCANA Tbk and SUBSIDIARIES
Attachment: 112/SMK-IDX/VIII/2024
A. Company Financial Report for the period December 31, 2023
1. Based on the list of changes to the revised Financial Statements of the Company for the period December 31,
2023 and CALK 39 concerning the restatement of financial statements, there is information that the Company
has restated its financial statements in connection with adjustments to fixed assets due to the revaluation of
fixed assets and the Company has submitted accounts and CALK which is undergoing change. In connection
with this, information regarding accounts that have undergone changes should be explained along with
balance information before and after the correction, the background and reasons for the Company making the
correction and the impact of the correction on the presentation of the Company's financial statements. The
Company must submit responses to the explanation using the following table format:
a. Revision of the Company's statement of financial position report :
Balance Before Balance After
No. Account Name Variance Reason Impact
Revision Revision
The increase in the fair value The total balance of assets
1. Fixed Assets 371.212.822.456 409.326.964.514 38.114.142.058
of fixed assets after revaluation increases
Loss of DTA at SMK & TKP
The total balance of assets
2. Deferred Tax Asset 3.012.052.958 1.908.319.772 (1.103.733.186) due to the impact of deferred
increases
tax calculations on revaluation
The increase in DTL at SMK &
TKP is due to the impact of The total balance of liabilities
3. Deferred Tax Liability - 53.513.222.438 53.513.222.438
deferred tax calculations on increases
revaluation
Reduced because after the
Fixed Assets Surplus revision, the Company
4. 198.532.390.144 183.875.074.658 (14.657.315.486) Equity balance decreases
Revaluation calculated deferred tax on
revaluation of fixed assets
Changed from profit and loss
to other equity components
5. Other Equity Components 1.643.304.861 1.561.103.217 (82.201.644) Reclassification of other equity components to profit o
due to inaccurate calculation
of employee benefits liabilities
Changed from profit and loss
to other equity components
6. Profit (Loss) Balance (98.485.316.929) (98.403.115.285) 82.201.644 Reclassification of other equity components to profit o
due to inaccurate calculation
of employee benefits liabilities
Decreased because it follows a
7. Non-Controlling Interest 11.852.613.329 10.007.115.249 (1.845.498.080) reduction in total equity at the Equity balance decreases
TKP
Page 15
b. Revision of the Company's statement of profit or loss and other comprehensive income :
Balance Before Balance After
No. Account Name Variance Reason Impact
Revision Revision
Fixed Assets Surplus There will be a revaluation
1. - 38.114.142.058 (38.114.142.058) Comprehensive profit increases
Revaluation surplus in 2023
There is a tax risk calculation
Related Income Tax Benefits Cutting fixed asset revaluation
2. 17.411.754 (8.367.699.499) 8.385.111.253 from the revaluation surplus in
(Expenses). surplus
2023
There is a reclassification due to
Owners of the Parent Entity at The parent entity's loss balance
3. (13.614.219.411) (13.614.195.939) (23.472) the calculation of long-service
Loss for the Year becomes smaller
benefits liabilities
There is a reclassification due to
The balance of non-controlling
4. Non Controlling Interest (61.514.216) (61.537.688) 23.472 the calculation of long-service
losses becomes larger
benefits liabilities
Non-Controlling Interest There is an increase in Non-controlling comprehensive
5. (61.514.216) 647.706.244 (709.220.460)
(Comprehensive Loss) comprehensive profit at TKP retained earnings become larger
There was an increase in
Owner of Parent Entity at Non-controlling comprehensive
6. (13.675.951.994) 15.343.858.351 (29.019.810.345) comprehensive profit in the
Comprehensive Loss retained earnings become larger
Company
c. Revision of notes to the Company's report of financial position
Balance Before Balance After
No. Account Name Variance Reason Impact
Revision Revision
1. Land Acquisition Cost 307.798.580.933 332.483.700.000 24.685.119.067 Revaluation of land & buildings Total assets increase
2. Building Acquisition Cost 84.623.631.725 73.789.700.000 (10.833.931.725) Revaluation of land & buildings Total assets increase
3. Accum. Depreciation Building (24.262.954.715) - 24.262.954.715 Revaluation of land & buildings Total assets increase
Fixed Assets Surplus
4. - 38.114.142.057 38.114.142.057 Revaluation of land & buildings Total assets increase
Revaluation
Calculation of net revaluation of
5. Deferred Tax Asset 3.012.052.958 1.908.319.772 (1.103.733.186) Total assets decrease
fixed assets after deferred tax.
Calculation of net revaluation of
6. Deferred Tax Liability - (53.513.222.438) (53.513.222.438) Total liabilities increase
fixed assets after deferred tax.
2. In connection with the reclassification of accounts as explained in CALK 40 concerning reclassification of
accounts for presentation in 2022, please explain:
a. The background and transactions that caused the reclassification of the account and their impact on the
presentation of the financial statements by filling in the following table:
No. Account Name Reason Impact
1. Deferred Tax Asset The company offsets deferred tax assets The Company offset deferred tax assets
with deferred tax liabilities in the 2023 report with deferred tax liabilities as of December
within the same entity. 31, 2022 within the same entity, adjusting
the presentation of the 2023 Financial
Statements.
2. Deferred Tax Liability The Company recorded a deferred tax The Company calculates and records
liability for the value of Fixed Asset deferred tax liabilities on the accumulated
Revaluation Surplus in 2023. balance value of Fixed Asset Revaluation
Surplus as of 31 December 2022, by
reclassifying the accumulated Fixed Asset
Revaluation Surplus to Deferred Tax
Liabilities in the amount of deferred tax
benefits on the accumulated Fixed Asset
Revaluation Surplus as of 31 December
2022.
Page 16
No. Nama Akun Penyebab dan Alasan Dampak
3. Fixed Assets Surplus Revaluation The Company recorded the Fixed Asset The Company reclassified the Accumulated
Revaluation Surplus on a net basis, namely Revaluation of Fixed Assets as of 31
after deducting deferred tax benefits in December 2022 which was previously
2023. recorded gross at the amount of deferred
tax benefit on the accumulated Revaluation
Surplus of Fixed Assets in the Deferred
Tax Liabilities account.
4. Other Equity Component The Company reclassified the balance of The balance of Other Equity Components
Other Equity Components to Loss Balance was reclassified to adjust the presentation
due to misclassification of the previous in the 2023 Financial Statements.
year's value.
5. Profit (Loss) Balance The Company reclassified the Other Equity The balance of Other Equity Components
Component balance to Loss Balance due to was reclassified to adjust the presentation
misclassification of the previous year's in the 2023 Financial Statements.
value.
6. Non-Controlling Interest The Company calculates the Non- The Company adjusted the value of the
Controlling Interest portion of the Non-Controlling Interest section as of
Revaluation Surplus of Fixed Assets at the December 31, 2022 by reclassifying the
Net value (gross Revaluation Surplus minus value of KNP in the Parent Equity section.
deferred tax benefits)
b. The background and causes of the account adjustment values are not the same, where the additional
adjustment is IDR 45,217,857,934 and the negative adjustment is IDR 47,411,865,134.
We can explain the adjustments for additions and reductions in adjustment values for account
reclassification in the table below:
Before
Account Name Adjustments After Reclassification
Reclassification
Deferred Tax Asset 3.101.360.020 1.097.003.600 2.004.356.420
Deferred Tax Liability - 1.097.003.600 46.231.844.371 45.134.840.771
Fixed Assets Surplus Revaluation 198.532.390.144 43.677.125.831 154.855.264.313
Other Equity Component 1.705.037.444 82.178.172 1.622.859.272
Profit (Loss) Balance (84.871.097.518) 82.178.172 (84.788.919.346)
Non-Controlling Interest 11.914.127.545 2.554.718.540 9.359.409.005
47.411.026.143 47.411.026.143
The adjustments for account reclassification are the same, but if you look in more detail, in CALK 40 the
change in assets is (Rp. 1,097,003,600) and the change in liabilities is also (IDR 1,097,003,600). Or the
total adjustment journal between debit and credit is IDR 47,411,026,143. So there is no difference in CALK
40 which contains account reclassification.
3. In connection with the revaluation of fixed assets carried out by the Company, please explain:
a. Conformity of revaluation of the Company's fixed assets with provisions VIII.G.7.
The Company chose the revaluation model as its accounting policy. This fixed asset revaluation model is
applied to the land and building group. Based on provisions VIII.G.7. paragraph 14 concerning
"Consistency of Presentation", then the Presentation and Classification of items in the Company's financial
statements between periods are presented consistently.
Page 17
b. The impact of the revaluation of the Company's fixed assets on the calculation of depreciation expense in
2023 and the following year.
The Company revalued land and building fixed assets for the period December 31, 2023, so that the
revaluation of fixed assets has no impact on the depreciation expense in 2023.
And for the following period, the Company calculates the depreciation expense for the building asset group
based on the revalued fair value of the building as of December 31, 2023 with the useful life being the
remaining benefit of the depreciated asset.
c. Information regarding the Company's plans to revaluate the Company's fixed assets periodically.
The Company plans to carry out another revaluation, namely in 2026 in accordance with POJK VIII.G.7
paragraph 27 number e. "Assets that do not experience significant changes in fair value must be revalued
at least every 3 (three) years."
d. The Company's policy is to revaluate the Company's fixed assets periodically.
The Company's management considers that the fixed assets owned by the Company are assets that do
not experience significant changes in fair value. Therefore, the Company will carry out a revaluation
according to the maximum limit, namely every three years for bookkeeping purposes.
e. The impact of taxation, especially on calculating the current tax burden on the revaluation of these assets
and its conformity with PSAK and tax regulations.
Asset revaluation has no impact on calculating the Company's current tax expense, based on SAK 216
paragraph 39, the amount of increase in assets due to revaluation is recognized in other comprehensive
income so it does not affect the Company's profit (loss) before tax in 2023.
The revaluation of fixed assets for land and buildings on December 31, 2023 is only for accounting
purposes in accordance with PSAK 216 concerning "Fixed Assets" and is not intended for tax purposes, so
the Company does not calculate income tax as regulated in Minister of Finance Regulation No.
79/PMK.03/2008.
f. The tax impact, especially on the calculation of deferred tax on the revaluation of these assets and its
conformity with PSAK and tax regulations.
The revaluation of the Company's fixed assets on December 31, 2023 gave rise to a Revaluation Surplus
of fixed assets, namely due to the difference in the fair value of fixed assets after revaluation and their
book value. Due to this difference, the Company recorded a Revaluation Surplus of fixed assets which was
recognized in other comprehensive income. And for the Revaluation Surplus of fixed assets, the Company
recorded a deferred tax benefit, which added to the deferred tax liability. (SAK 212 paragraph 20)
g. Information regarding the impact on tax and accounting depreciation of fixed assets along with the tax
treatment of the revaluation.
The revaluation of fixed assets for land and buildings on December 31, 2023 is only for accounting
purposes in accordance with PSAK 216 concerning "Fixed Assets" and is not intended for tax purposes, so
fiscal depreciation of fixed assets is calculated based on the acquisition value of fixed assets. Meanwhile,
in accounting, depreciation of fixed assets for buildings is calculated based on the revalued fair value. The
difference between fiscal and accounting depreciation calculations will be a fiscal correction in calculating
the Company's corporate tax.
Page 18
4. In connection with the revision of financial statements which causes a decrease in the value of deferred tax
assets, please explain:
a. The background and causes of the initial balance of deferred tax assets originating from fixed assets
changed from IDR 2.80 billion to IDR 1.95 billion. The company must submit the calculation of the value of
the deferred tax assets.
Deferred tax assets before the revision were IDR 3.01 billion instead of IDR 2.80 billion. And deferred tax
assets after revision are IDR 1.91 billion.
The change in deferred tax assets originating from fixed assets from IDR 3.01 billion to IDR 1.91 billion
was due to the revision of the financial statements, especially deferred tax items, which were offset
between deferred tax fixed assets and deferred tax liabilities where in the revised financial statements the
Company recorded a tax liability Deferral of Fixed Asset Revaluation Surplus. Deletion is done within the
same entity.
b. The background and causes of the initial balance of deferred tax assets originating from employee benefits
changed from IDR 316.85 million to IDR 75.18 million. The company must submit the calculation of the
value of the deferred tax assets.
The change in deferred tax assets originating from employee benefits from IDR 316.85 million to IDR 75.18
million was due to the revision of the financial statements, especially deferred tax items, an offset between
deferred tax fixed assets and deferred tax liabilities where in the revised financial statements the Company
recorded a tax liability Deferral of Fixed Asset Revaluation Surplus. Deletion is done within the same entity.
c. The background and causes of deferred tax credited to profit or loss and comprehensive income for the
current year have changed.
Due to the Revaluation Surplus of fixed assets resulting from the revaluation of land and building fixed
assets, the Company recognizes deferred tax benefits which are credited to other comprehensive income.
The Company did not make any revisions to the deferred tax credited to profit or loss.
Page 19
d. Reconcile the transfer of deferred tax assets with the recognition of deferred tax in profit or loss and
comprehensive income for the current year by filling in the following table:
Before Revision After Revision
No. Recognition of 2023 Recognition of 2023
Movement of Deferred Taxes in the Movement of Deferred Taxes in
Deferred Tax Profit and Loss Deferred Tax the Profit and Loss
Assets in 2023 Statement Assets in 2023 Statement
1 (89.307.062) (89.307.062) (8.474.418.315) (8.474.418.315)
Before Revision:
2023
Credited Credited
January 1, 2023 (charged) to the (charged) to other December 31, 2023
income comprehensive
statement income
Holding Company
Deferred Tax Assets - Net
Fixed Assets 855.334.260 (50.284.866) - 805.049.394
Employee Benefit 241.669.221 38.940.668 18.073.784 298.683.673
Subtotal 1.097.003.481 (11.344.198) 18.073.784 1.103.733.067
Subsidiary Entity
Deferred Tax Assets - Net
Fixed Assets 1.952.960.121 10.564.490 - 1.963.524.611
Provision of Receivable 46.651.660 (45.481.497) - 1.170.163
Employee Benefit 75.181.379 (39.818.555) (662.030) 34.700.794
Amortization (114.235.880) 23.160.084 - (91.075.796)
Provision of FFnE 43.799.140 (43.799.140) - -
Amount of Deferred Tax Assets 2.004.356.420 (95.374.618) (662.030) 1.908.319.772
Consolidation
Deferred Tax Assets
Subsidiary Entity :
PT Dwimukti Mitra Wisata 2.004.356.420 1.908.319.772
Deferred Tax Liabilities
Holding Company 1.097.003.481 1.103.733.067
1.097.003.481 1.103.733.067
Deferred Tax Benefits (Expenses). (106.718.816) 17.411.754
Page 20
After Revision :
2023
Credited Credited
(charged) to the (charged) to other
January 1, 2023 December 31, 2023
income comprehensive
statement income
Holding Company
Deferred Tax Assets - Net
Fixed Assets (19.829.324.592) (50.284.866) (6.384.745.853) (26.264.355.311)
Employee Benefit 241.669.221 38.940.668 18.073.784 298.683.673
Subtotal (19.587.655.371) (11.344.198) (6.366.672.069) (25.965.671.638)
Subsidiary Entity
Deferred Tax Assets - Net
Fixed Assets 1.952.960.121 10.564.490 - 1.963.524.611
Provision of Receivable 46.651.660 (45.481.497) - 1.170.163
Employee Benefit 75.181.379 (39.818.555) (662.030) 34.700.794
Amortization (114.235.880) 23.160.084 - (91.075.796)
Provision of FFnE 43.799.140 (43.799.140) - -
Amount of Deferred Tax Assets 2.004.356.420 (95.374.618) (662.030) 1.908.319.772
Deferred Tax Liabilities - Net
Fixed Assets (25.547.185.400) - (2.000.365.400) (27.547.550.800)
Amount of Deferred Tax Liabilities (25.547.185.400) - (2.000.365.400) (27.547.550.800)
Consolidation
Deferred Tax Assets
Subsidiary Entity :
PT Dwimukti Mitra Wisata 2.004.356.420 1.908.319.772
Deferred Tax Liabilities
Holding Company (19.587.655.371) (25.965.671.638)
Subsidiary Entity :
PT Tanjung Karoso Permai (25.547.185.400) (27.547.550.800)
(45.134.840.771) (53.513.222.438)
Deferred Tax Benefits (Expenses). (106.718.816) (8.367.699.499)
5. In connection with the revision of the financial statements which resulted in the emergence of a deferred tax
liability balance, please explain:
a. The initial period for recognizing a deferred tax liability.
The Company calculates deferred tax liabilities for the comprehensive revaluation of fixed assets from
2018 which is recognized in the initial financial statements for the period December 31, 2022.
Page 21
b. Journal of recognition of deferred tax liabilities and their recognition period.
January 1, 2022
Parent Entity
Account Name Dr Cr
Fixed Assets Surplus Revaluation 20.684.658.971
Deferred Tax Liabilities 20.684.658.971
Recording deferred tax benefits on Fixed Asset Revaluation Surplus
Account Name Dr Cr
Deferred Tax Liabilities 851.291.100
Deferred Tax Assets 851.291.100
Offset of Deferred Tax Assets and Deferred Tax Liabilities as of Jan 01, 22
Subsidiary Entity (TKP)
Account Name Dr Cr
Fixed Assets Surplus Revaluation 25.547.185.400
Deferred Tax Liabilities 25.547.185.400
Recording deferred tax benefits on Fixed Asset Revaluation Surplus
December 31, 2022
Parent Entity
Account Name Dr Cr
Deferred Tax Liabilities 245.712.500
Deferred Tax Assets 245.712.500
Recording movements in 2022 deferred tax assets
December 31, 2023
Parent Entity
Account Name Dr Cr
Fixed Assets Surplus Revaluation 6.384.745.853
Deferred Tax Liabilities 6.384.745.853
Recording deferred tax benefits on Fixed Asset Revaluation Surplus
Account Name Dr Cr
Deferred Tax Liabilities 6.729.586
Deferred Tax Assets 6.729.586
Offset of Deferred Tax Assets and Deferred Tax Liabilities as of Jan 01, 22
Subsidiary Entity (TKP)
Account Name Dr Cr
Fixed Assets Surplus Revaluation 2.000.365.400
Deferred Tax Liabilities 2.000.365.400
Recording deferred tax benefits on Fixed Asset Revaluation Surplus
c. Transactions that cause deferred tax liabilities to arise.
Transactions that cause deferred tax liabilities to arise are due to Fixed Asset Revaluation Surplus.
Page 22
d. The impact of the emergence of these deferred tax liabilities on the Company's tax obligations in the
future.
Revaluation of fixed assets for land and buildings on December 31, 2023 is only for accounting purposes
in accordance with PSAK 216 concerning "Fixed Assets" and is not intended for tax purposes, revaluation
of fixed assets does not affect taxable profit in the revaluation period, so the tax base of assets not
adjusted so there are temporary differences. The difference between the carrying amount of the revalued
asset and the tax base is a temporary difference, giving rise to a deferred tax liability or deferred tax asset.
The future recovery of the carrying amount will result in a flow of taxable economic benefits to the entity
and the amount deductible for tax purposes will differ from the amount of those economic benefits.
e. Information regarding determining the calculation of the deferred tax liability balance as of December 31,
2023.
The balance of deferred tax liabilities as of December 31, 2023 is determined based on the Fixed Asset
Revaluation Surplus value multiplied by the corporate tax rate applicable in 2023 (22%). The balance of
deferred tax liabilities is offset against deferred tax assets in the same entity.
6. Background and causes of changes in the balances of other equity components and the Company's deficit
balance after the revision of the financial statements, while the current year's loss has not changed.
Changes in the balance of other equity components are the reclassification of the retained earnings (loss)
balance with the balance of other equity components so that it does not affect the current year's loss.
7. Background and causes of the revaluation surplus value of the Company's fixed assets as of December 31,
2023 after the revision amounted to IDR 183.87 billion or decreased compared to before the revision, namely
IDR 198.53 billion, whereas in 2023 the Company posted an asset revaluation surplus of IDR 29.01 billion.
The revaluation surplus balance of IDR 198.53 billion represents the accumulated revaluation surplus recorded
on a gross basis. Meanwhile, after the revision of the financial statements, the Company recorded a net
accumulated revaluation surplus after deducting deferred tax of 22%.
8. Information or other material facts related to the revision of the Financial Statements for the period December
31, 2023.
There is no other material information or facts that have not been disclosed in the LK for the period December
31, 2023.
B. Company Financial Report for the period March 31, 2024
1. In connection with the submission of the revised Company Financial Report for the period March 31, 2024,
information regarding accounts that have changed along with balance information should be explained.
before and after the correction, the background and reasons for the Company making the correction and the
impact of the correction on the presentation of the Company's financial statements.
The Company must submit this response using the following table format.
Page 23
a. Revision of the Company's financial position report
Balance Before Balance After
No. Account Name Variance Reason Impact
Revision Revision
The increase in the fair value The total value of assets
1. Fixed Assets 370.107.522.313 407.972.024.015 37.864.501.702
of fixed assets after revaluation increases
Loss of DTA at SMK & TKP
The total value of assets
2. Deferred Tax Asset 3.012.052.958 1.908.319.772 (1.103.733.186) due to the impact of deferred
decreases
tax calculations on revaluation
The increase in DTL at SMK &
TKP is due to the impact of The total value of liabilities
3. Deferred Tax Liability - 53.513.222.438 53.513.222.438
deferred tax calculations on increases
revaluation
Reduced because after the
Fixed Assets Surplus revision, the Company
4. 198.532.390.144 183.875.074.658 (14.657.315.486) Equity value decreases
Revaluation calculated deferred tax on
revaluation of fixed assets
Changed from profit and loss
to other equity components Reclassification of other equity
5. Other Equity Components 1.643.304.861 1.561.103.217 (82.201.644)
due to inaccurate calculation components to profit or loss
of employee benefits liabilities
Changed from profit and loss
to other equity components Reclassification of other equity
6. Profit (Loss) Balance (102.474.322.158) (102.639.989.781) (165.667.623)
due to inaccurate calculation components to profit or loss
of employee benefits liabilities
Decreased because it follows a
7. Non-Controlling Interest 11.828.621.923 9.981.352.755 (1.847.269.168) reduction in total equity at the Equity value decreases
TKP
b. Revision of the Company's statement of profit or loss and other comprehensive income
Balance Before Balance After
No. Account Name Variance Reason Impact
Revision Revision
Depreciation expense increased
The Company's profit will be smaller
General and Administrative due to a surplus from the
1. (4.899.673.496) (5.149.313.851) 249.640.355 because the Company's
Expenses revaluation of the Company's
depreciation expense will be greater.
buildings.
c. Revision of notes to the Company's report of financial position
Balance Before Balance After
No. Account Name Variance Reason Impact
Revision Revision
10 Land Acquisition Cost 307.798.580.933 332.483.700.000 24.685.119.067 Revaluation surplus The value of fixed assets increases
10 Building Acuisition Cost 85.095.921.725 73.789.700.000 (11.306.221.725) Revaluation surplus The value of fixed assets increases
Reclassification from Buildings to
10 FFnE Acuisition Cost 14.584.198.377 15.056.488.374 472.289.997 The value of fixed assets increases
Furniture and Equipment
Beginning balance of
10 accumulated building 24.262.954.719 - (24.262.954.719) Revaluation surplus The value of fixed assets increases
depreciation
Additional balance of
10 accumulated building 1.168.039.500 1.388.161.730 220.122.230 Revaluation surplus The value of fixed assets increases
depreciation
Additional balance of Due to reclassification from
No Movements on Fixed Assets
10 accumulated depreciation of 144.042.725 173.560.851 29.518.126 buildings to furniture and
Balance
furniture and equipment equipment
Balance of depreciation Increased due to increased
No Movements on Fixed Assets
10 expense allocation for general 1.380.456.143 1.630.096.499 249.640.356 depreciation expense due to
Balance
and administrative expenses building revaluation surplus
10 Surplus revaluasi aset tetap - 38.114.142.058 38.114.142.058 Revaluation surplus The value of fixed assets increases
The value of total liabilities
16 Deferred Tax Liailities - (53.513.222.438) (53.513.222.438) Revaluation surplus
increases
General and Administrative Total General and Administrative
27 4.899.673.496 5.149.313.851 249.640.355 Depreciation expense increases
Expenses Expenses Increases
Page 24
2. In relation to deferred tax assets, please explain:
a. The background and causes of the deferred tax asset balance as of March 31, 2024 have not changed
compared to December 31, 2023, namely 1.9 billion.
The Company calculates deferred tax assets annually.
b. Time period for calculating deferred tax assets by the Company.
The Company calculates deferred tax assets annually.
3. In connection with deferred tax liabilities, please explain:
a. The background and causes of the deferred tax liability balance as of March 31, 2024 have not changed
compared to December 31, 2023, namely IDR 53.51 billion.
The Company calculates deferred tax liabilities annually.
b. Time period for calculating deferred tax liabilities by the Company.
The Company calculates deferred tax liabilities annually.
4. Impact of fixed asset revaluation on depreciation calculations for the period ending March 31, 2024.
The Company's building fixed assets are experiencing a surplus, which will cause the Company's depreciation
expense to increase in 2024. So the Company's profit will decrease.
5. Information or other material facts related to the revised financial statements for the period March 31, 2024.
There is no other material information or facts related to the revised financial statements for the period March
31, 2024.
C. Other Informations
1. Information regarding questions received by the Company after the revision of the financial statements,
especially questions from shareholders, especially public shareholders and other users of financial reports.
The company has not received a response from public shareholders regarding the revision of the financial
statements.
2. The relationship or correlation between the submission of revised financial reports submitted by the Company
and the movement of the Company's share price and the volatility of the Company's shares
The relationship or correlation between the submission of revised financial reports submitted by the Company
and the movement of the Company's share price and the volatility of the Company's shares
3. The relationship or correlation between the submission of revised financial reports submitted by the Company
and the movement of the Company's share price and the volatility of the Company's shares
There is no relationship or correlation between the submission of revised financial statements submitted by the
Company and the movement of the Company's share price and the volatility of the Company's shares.
Page 25
4. In connection with the submission of revised financial statements submitted by the Company which causes
changes in the balance in the presentation of the Company's financial statements, please explain:
a. The Company's commitment to submitting financial reports in a timely manner and presenting them in
accordance with applicable accounting standards.
The Company is committed to submitting financial reports in a timely manner. The Company presents
financial reports maximally in accordance with applicable accounting standards.
b. The Company's strategy and mitigation so that the Company can submit financial reports on time and in
accordance with applicable regulations.
The company has determined timelines and deadlines for each stage of closing financial reports to
consolidation. The Company has also carried out a gradual review of the Company's hotel units, internal
audit and accounting.
c. The Company's strategy to increase understanding of the presentation of financial reports in the
Company's finance team.
The Company has registered the Accounting Manager as an IAI member to access PSAK.
d. Information regarding the review process for the preparation of the Company's internal financial reports.
Hotel financial reports are prepared by the hotel unit for review by the Chief Accounting Corporate and
Internal Audit Corporate before being sent to Accounting for review. The accounting head office will
consolidate, report financial reports and coordinate with the audit committee, the results of which are
forwarded to the main director and finance director for review and finalization.
5. Information/facts/other important events that are material and could affect the price of the Company's
securities that have not been disclosed to the public.
There is no other material important information that could affect the price of the Company's securities that has
not been disclosed to the public.
6. Corporate action plans for the next 12 months (if any).
The company does not have any corporate action plans for the next 12 months.
7. Other important information/events that are material and can affect the survival of the Company and can affect
the Company's share price.
There is no other material important information that could affect the Company's survival and could affect the
Company's share price that has not been disclosed to the public.
Names mentioned 11 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bursa Efek Indonesia Indonesia Stock Exchange Building
p.1
unresolved
org
Indonesia Stock Exchange
p.1
unresolved
person
Lidia M. Panjaitan Kepala Divisi Penilaian
p.1
unresolved
person
I Gede Nyoman Yetna
p.1
unresolved
org
Menteri Keuangan
p.5
unresolved
org
PT Dwimukti Mitra Wisata
p.7 ×4
unresolved
org
PT Tanjung Karoso Permai
p.8 ×2
unresolved
org
Minister of Finance Regulation
p.17
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